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Ben Lockwood

University of Warwick - Department of Economics

Coventry CV4 7AL

United Kingdom

Centre for Economic Policy Research (CEPR)

Fellow

London

United Kingdom

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

  • University of Warwick - Department of Economics

    • Email
    • Tel: +44 24 7652 8906
    • Fax: +44 24 7657 2548
SCHOLARLY PAPERS

38

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Top 3,563

in Total Papers Citations

163

Scholarly Papers (38)

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1.

The Value-Added Tax: Its Causes and Consequences

IMF Working Paper No. 07/183
Number of pages: 38 Posted: 23 Aug 2007
Michael Keen and Ben Lockwood
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Warwick - Department of Economics
Downloads 2,096 (18,779)
Citation 32

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Working Paper, Value added tax, Economic models

2.

Does Asset Ownership Always Motivate Managers? Outside Options and the Property Rights Theory of the Firm

Downloads 486 (145,565)
Citation 15

Does Asset Ownership Always Motivate Managers? Outside Options and the Property Rights Theory of the Firm

Number of pages: 47 Posted: 21 Feb 1998
David de Meza and Ben Lockwood
London School of Economics Department of Management and University of Warwick - Department of Economics
Downloads 486 (143,695)
Citation 15

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Does Asset Ownership Always Motivate Managers? Outside Options and the Property Rights Theory of the Firm

Posted: 21 Feb 1998
David de Meza and Ben Lockwood
London School of Economics Department of Management and University of Warwick - Department of Economics

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3.

Distributive Politics and the Benefits of Decentralisation

CSGR Working Paper No. 10/98
Number of pages: 37 Posted: 20 Mar 2000
Ben Lockwood
University of Warwick - Department of Economics
Downloads 461 (155,029)
Citation 8

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4.

More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK

Downloads 236 (220,543)
Citation 4

More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK

Number of pages: 51 Posted: 01 Feb 2018
Miguel Almunia, Ben Lockwood and Kimberley Scharf
CUNEF, University of Warwick - Department of Economics and University of Birmingham
Downloads 226 (335,455)
Citation 4

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donations, charitable giving, tax incentives

More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK

CEPR Discussion Paper No. DP12191
Number of pages: 54 Posted: 04 Aug 2017
Miguel Almunia, Ben Lockwood and Kimberley A. Scharf
CUNEF, University of Warwick - Department of Economics and University of Warwick - Department of Economics
Downloads 10 (1,606,395)
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Donations, Tax policy, Tax Subsidies for Giving

5.

Decentralization and the Productive Efficiency of Government: Evidence from Swiss Cantons

Downloads 320 (235,151)
Citation 4

Decentralization and the Productive Efficiency of Government: Evidence from Swiss Cantons

IZA Discussion Paper No. 2477
Number of pages: 31 Posted: 12 Dec 2006 Last Revised: 17 Nov 2021
Iwan Barankay and Ben Lockwood
University of Pennsylvania - Management Department and University of Warwick - Department of Economics
Downloads 295 (254,325)
Citation 4

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decentralization, productive efficiency, local public goods

Decentralization and the Productive Efficiency of Government: Evidence from Swiss Cantons

CEPR Discussion Paper No. 5639
Number of pages: 39 Posted: 19 Jul 2006
Ben Lockwood and Iwan Barankay
University of Warwick - Department of Economics and University of Pennsylvania - Management Department
Downloads 25 (1,430,393)
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Decentralization, productive efficiency, local public goods

6.

Taxation Reforms and Changes in Revenue Assignments in China

IMF Working Paper No. 04/125
Number of pages: 25 Posted: 15 Feb 2006
Ehtisham Ahmad, Raju Singh and Ben Lockwood
International Monetary Fund (IMF), International Monetary Fund (IMF) and University of Warwick - Department of Economics
Downloads 275 (276,257)

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Fiscal Policy, Indirect Taxation, Intergovernmental Fiscal Relations, China

7.

Does Tax Competition Really Promote Growth?

CESifo Working Paper No. 2102
Number of pages: 28 Posted: 02 Oct 2007
Marko Köthenbürger and Ben Lockwood
ETH Zurich - Department of Management, Technology and Economics and University of Warwick - Department of Economics
Downloads 240 (317,870)
Citation 2

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tax competition, uncertainty, stochastic growth

8.

VAT Notches

Downloads 207 (373,348)

VAT Notches

CESifo Working Paper Series No. 5371
Number of pages: 52 Posted: 08 Jun 2015
Li Liu and Ben Lockwood
University of Oxford - Oxford University Centre for Business Taxation and University of Warwick - Department of Economics
Downloads 205 (375,074)

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VAT, tax threshold, bunching, voluntary registration, elasticity

Vat Notches

CEPR Discussion Paper No. DP10606
Number of pages: 53 Posted: 19 May 2015
Li Liu and Ben Lockwood
University of Oxford - Oxford University Centre for Business Taxation and University of Warwick - Department of Economics
Downloads 2 (1,657,086)
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bunching, elasticity, tax notches, VAT, voluntary registration

9.

Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico

IMF Working Paper No. 07/252
Number of pages: 30 Posted: 25 Jan 2008
Ehtisham Ahmad, José Antonio González Anaya, Giorgio Brosio, Mercedes García-Escribano, Ben Lockwood and Ernesto Revilla
International Monetary Fund (IMF), Mexican Ministry of Finance and Public Credit, University of Turin, International Monetary Fund (IMF), University of Warwick - Department of Economics and Mexican Ministry of Finance and Public Credit
Downloads 197 (386,064)
Citation 1

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Working Paper, Fiscal policy, Mexico, Government expenditures, Public sector, Economic reforms, Political economy

10.

Centralization and Political Accountability

CORE Discussion Paper No. 2004/52
Number of pages: 39 Posted: 22 Feb 2006
Jean Hindriks and Ben Lockwood
University of London - School of Economics and Finance and University of Warwick - Department of Economics
Downloads 189 (401,336)
Citation 3

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11.

Decentralization and Electoral Accountability: Incentives, Separation, and Voter Welfare

CESifo Working Paper Series No. 1509
Number of pages: 46 Posted: 09 Aug 2005
Jean Hindriks and Ben Lockwood
University of London - School of Economics and Finance and University of Warwick - Department of Economics
Downloads 176 (428,796)
Citation 1

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12.

How Should Financial Intermediation Services Be Taxed?

Downloads 148 (500,001)

How Should Financial Intermediation Services Be Taxed?

CESifo Working Paper Series No. 3226
Number of pages: 33 Posted: 29 Oct 2010
Ben Lockwood
University of Warwick - Department of Economics
Downloads 140 (524,933)

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financial intermediation services, tax design, banks, monitoring, payment services

How Should Financial Intermediation Services Be Taxed?

CEPR Discussion Paper No. DP8122
Number of pages: 31 Posted: 29 Nov 2010
Ben Lockwood
University of Warwick - Department of Economics
Downloads 8 (1,621,812)
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banks, financial intermediation services, monitoring, payment services, tax design

13.

Small Firm Growth and the VAT Threshold Evidence for the UK

Downloads 141 (521,245)

Small Firm Growth and the VAT Threshold Evidence for the UK

IMF Working Paper No. 2024/033
Number of pages: 39 Posted: 22 Feb 2024
Li Liu, Ben Lockwood and Eddy H.F. Tam
International Monetary Fund (IMF), University of Warwick - Department of Economics and King’s College London
Downloads 91 (743,299)

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VAT, size-based threshold, firm growth

Small Firm Growth and the Vat Threshold: Evidence for the UK

Number of pages: 34 Posted: 29 Jan 2025
Li Liu, Ben Lockwood and Eddy H.F. Tam
International Monetary Fund (IMF), University of Warwick - Department of Economics and King’s College London
Downloads 50 (1,083,731)

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VAT, size-based threshold, firm growth

14.

Incentive Schemes for Local Government: Theory and Evidence from Comprehensive Performance Assessment in England

CESifo Working Paper Series No. 3483
Number of pages: 46 Posted: 08 Jun 2011
Ben Lockwood and Francesco Porcelli
University of Warwick - Department of Economics and University of Warwick
Downloads 124 (580,653)

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local government, incentives, efficiency, difference in difference, DEA

15.

The Taxation of Foreign Profits: A Unified View

Downloads 123 (584,619)
Citation 2

The Taxation of Foreign Profits: A Unified View

CESifo Working Paper Series No. 5231
Number of pages: 33 Posted: 12 Mar 2015
Michael P. Devereux, Clemens Fuest and Ben Lockwood
Centre for Business Taxation, Oxford University, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Warwick - Department of Economics
Downloads 119 (602,987)

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corporate taxation, multinational firms, repatriation

The Taxation of Foreign Profits: A Unified View

CEPR Discussion Paper No. DP10512
Number of pages: 34 Posted: 01 Apr 2015
Michael P. Devereux, Clemens Fuest and Ben Lockwood
Centre for Business Taxation, Oxford University, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Warwick - Department of Economics
Downloads 4 (1,646,315)
Citation 2
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corporate taxation, multinational firms, repatriation

16.

Voting, Lobbying, and the Decentralization Theorem

CESifo Working Paper Series No. 2117
Number of pages: 19 Posted: 16 Oct 2007
Ben Lockwood
University of Warwick - Department of Economics
Downloads 123 (584,619)
Citation 3

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decentralization, majority voting, lobbying, local public goods

17.

Intergovernmental Grants as Signals and the Alignment Effect: Theory and Evidence

Downloads 120 (596,393)
Citation 38

Intergovernmental Grants as Signals and the Alignment Effect: Theory and Evidence

CESifo Working Paper Series No. 5215
Number of pages: 57 Posted: 10 Mar 2015
Emanuele Bracco, Ben Lockwood, Francesco Porcelli and Michela Redoano
Lancaster University, University of Warwick - Department of Economics, University of Warwick and University of Warwick - Department of Economics
Downloads 82 (798,777)
Citation 30

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fiscal federalism, political competition, accountability, flypaper effect

Intergovernmental Grants as Signals and the Alignment Effect: Theory and Evidence

CEPR Discussion Paper No. DP10407
Number of pages: 58 Posted: 10 Feb 2015
Emanuele Bracco, Ben Lockwood, Francesco Porcelli and Michela Redoano
Lancaster University, University of Warwick - Department of Economics, University of Warwick and University of Warwick - Department of Economics
Downloads 38 (1,238,337)
Citation 8
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accountability, fiscal federalism, flypaper effect, political competition

18.

Gradualism and Irreversibility

CSGR Working Paper No. 28/99
Number of pages: 35 Posted: 27 Sep 1999
Ben Lockwood and Jonathan Thomas
University of Warwick - Department of Economics and University of Edinburgh - Economics
Downloads 117 (608,822)
Citation 4

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19.

Capital Account Liberalization and Corporate Taxes

IMF Working Paper No. 03/180
Number of pages: 32 Posted: 01 Feb 2006
Michael P. Devereux, Ben Lockwood and Michela Redoano
Centre for Business Taxation, Oxford University, University of Warwick - Department of Economics and University of Warwick - Department of Economics
Downloads 113 (626,371)

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Capital controls, tax competition, globalization

20.

Does Data Disclosure Improve Local Government Performance? Evidence from Italian Municipalities

CESifo Working Paper No. 10155
Number of pages: 44 Posted: 28 Dec 2022
Ben Lockwood, Francesco Porcelli, Michela Redoano and Antonio Schiavone
University of Warwick - Department of Economics, Università degli Studi di Bari “Aldo Moro” (UNIBA), University of Warwick - Department of Economics and University of Bologna
Downloads 107 (654,668)

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open data, local government, media coverage, OpenCivitas

21.

Candidate Entry, Screening, and the Political Budget Cycle

IMF Working Paper No. 02/48
Number of pages: 39 Posted: 29 Jan 2006
Eric Le Borgne and Ben Lockwood
International Monetary Fund (IMF) and University of Warwick - Department of Economics
Downloads 107 (654,668)

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Asymmetric Information, Citizen-Candidate, Representative Democracy, Signaling Games, Political Budget Cycles

22.

Carbon Motivated Border Tax Adjustments: Old Wine in Green Bottles?

NBER Working Paper No. w14025
Number of pages: 21 Posted: 29 May 2008 Last Revised: 29 Oct 2022
Ben Lockwood and John Whalley
University of Warwick - Department of Economics and University of Western Ontario - Department of Economics
Downloads 106 (659,652)
Citation 5

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23.

Voter Confirmation Bias and Electoral Accountability

CESifo Working Paper Series No. 5415
Number of pages: 26 Posted: 06 Jul 2015
Ben Lockwood
University of Warwick - Department of Economics
Downloads 102 (679,608)

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corporate taxation, patent boxes, location, patents, R&D, nexus approach

24.

Are Environmental Concerns Deterring People from Having Children? Longitudinal Evidence on Births in the UK

Number of pages: 45 Posted: 24 Aug 2023
Ben Lockwood, Nattavudh Powdthavee and Andrew J. Oswald
University of Warwick - Department of Economics, Nanyang Technological University (NTU) and University of Warwick - Department of Economics
Downloads 86 (765,566)

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Fertility, child-bearing, Climate Change, births, environment, green

25.

Do Elections Always Motivate Incumbents? Experimentation vs. Career Concerns

IMF Working Paper No. 03/57
Number of pages: 32 Posted: 28 Jan 2006
Eric Le Borgne and Ben Lockwood
International Monetary Fund (IMF) and University of Warwick - Department of Economics
Downloads 81 (796,622)

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Career Concern, Elections, Citizen Candidate, Experimentation, Tournaments, Political Business Cycles

26.

The Property-Rights Theory of the Firm with Endogenous Timing of Asset Purchase

LSE STICERD Research Paper No. TE364
Number of pages: 35 Posted: 16 Jul 2008
Ben Lockwood and David de Meza
University of Warwick - Department of Economics and London School of Economics Department of Management
Downloads 79 (809,932)

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27.

Do Countries Compete Over Corporate Tax Rates?

Number of pages: 54 Posted: 23 May 2003
Michael P. Devereux, Ben Lockwood and Michela Redoano
Centre for Business Taxation, Oxford University, University of Warwick - Department of Economics and University of Warwick - Department of Economics
Downloads 70 (875,328)
Citation 18
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Tax competition, corporate taxes, effective tax rate, effective marginal tax rate

28.

Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence from the USA

Number of pages: 35 Posted: 10 Aug 2004
Michael P. Devereux, Ben Lockwood and Michela Redoano
Centre for Business Taxation, Oxford University, University of Warwick - Department of Economics and University of Warwick - Department of Economics
Downloads 41 (1,170,409)
Citation 19
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Tax competitions, excise taxes, cross-border shopping, smuggling

29.

Does data disclosure improve local government performance? Evidence from Italian municipalities

Number of pages: 44 Posted: 26 Nov 2025
Ben Lockwood, Francesco Porcelli, Michela Redoano and Antonio Schiavone
University of Warwick - Department of Economics, Sapienza University of Rome, University of Warwick - Department of Economics and University of Bologna
Downloads 31 (1,304,549)

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Open Data, Local Government, Media Coverage, OpenCivitas

30.

Do Elections Always Motivate Incumbents? Learning Versus Re-Election Concerns

Number of pages: 24 Posted: 07 Dec 2004
Eric Le Borgne and Ben Lockwood
International Monetary Fund (IMF) and University of Warwick - Department of Economics
Downloads 26 (1,372,601)
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Career concerns, elections, citizen-candidate, learning, effort, incomplete information

31.

Dynamic Electoral Competition with Voter Loss-Aversion and Imperfect Recall

Number of pages: 21 Posted: 02 May 2023
Ben Lockwood, Minh Le and James Rockey
University of Warwick - Department of Economics, University of Warwick and University of Birmingham - Department of Economics
Downloads 24 (1,399,036)

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electoral competition, repeated elections, loss-aversion, imperfect recall, polarization

32.

Decentralization and Electoral Accountability: Incentives, Separation and Voter Welfare

CEPR Discussion Paper No. 5125
Number of pages: 44 Posted: 10 Aug 2005
Jean Hindricks and Ben Lockwood
Catholic University of Louvain (UCL) - Center for Operations Research and Econometrics (CORE) and University of Warwick - Department of Economics
Downloads 24 (1,399,036)
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Fiscal decentralization, elections, accountability

33.

Political Budget Cycles and Fiscal Decentralization

CEPR Discussion Paper No. 5646
Number of pages: 38 Posted: 19 Jul 2006
Ben Lockwood, Paula Gonzalez, Jean Hindriks and Nicolas Porteiro
University of Warwick - Department of Economics, Universidad Pablo de Olavide, University of London - School of Economics and Finance and University Pablo de Olavide
Downloads 22 (1,424,331)
Citation 2
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Political budget cycle, fiscal decentralization, local public goods

34.

Confirmation Bias and Electoral Accountability

CEPR Discussion Paper No. DP11772
Number of pages: 38 Posted: 17 Jan 2017
Ben Lockwood
University of Warwick - Department of Economics
Downloads 19 (1,459,862)
Citation 2
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accountability, confirmation bias, elections

35.

Networks and Yardstick Competition in the Digital Age: Evidence from Italian Municipalities

Number of pages: 33 Posted: 27 Mar 2026
Ben Lockwood, Francesco Porcelli, Michela Redoano and Antonio Schiavone
University of Warwick - Department of Economics, Sapienza University of Rome, University of Warwick - Department of Economics and University of Bologna
Downloads 12 (1,526,714)

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Yardstick Competition, Network, Open Data, Property Tax, Municipalities, Italy

36.

Distributive Politics and the Cost of Decentralization

CEPR Working Paper No. 2046
Posted: 25 Jan 2000
Ben Lockwood
University of Warwick - Department of Economics

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37.

Rogoff's Conservative Central Banker Restored

Journal of Money, Credit, and Banking, Vol. 29, No. 4, Part 1, November 1997
Posted: 30 Oct 1997 Last Revised: 24 Feb 2016
Berthold Herrendorf and Ben Lockwood
Arizona State University (ASU) - Economics Department and University of Warwick - Department of Economics

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38.

State-Contingent Inflation Contracts and Unemployment Persistence

JOURNAL OF MONEY, CREDIT, AND BANKING, Vol 28 No 3, August 1997
Posted: 07 Apr 1997
Ben Lockwood
University of Warwick - Department of Economics

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